SDC

One of the conditions of CIS is that you are shown to be self-employed. If you are shown to be under ‘supervision, direction or control’ (SDC) then you are not considered self-employed and may therefore be deemed to be outside of CIS.

HMRC consider SDC to be defined as follows:

Supervision is someone overseeing a person doing work, to ensure that person is doing the work they are required to do and it is being done correctly to the required standard. Supervision can also involve helping the person where appropriate in order to develop their skills and knowledge.

Direction is someone making a person do his/her work in a certain way by providing them with instructions, guidance or advice as to how the work must be done. Someone providing direction will often coordinate the how the work is done, as it is being undertaken.

Control is someone dictating what work a person does and how they go about doing that work. Control also includes someone having the power to move the person from one job to another.

Contact JMK today for impartial help, guidance and information about CIS and SDC.